FLIPPED CLASSROOM IN TERTIARY ACCOUNTING EDUCATION

Accounting education is constantly affected by the developments taking place in the global competitive environment, which is looking for more modern teaching methods. The need to align higher accounting education with business requirements forms a new framework that promotes experiential learning, enhancing the application of theory in practice with realistic scenarios. The flipped classroom approach has been found to contribute to institutional issues in university education with particularly good results. Even today its examination is a significant challenge, especially in accounting courses. The purpose of this paper is to investigate the flipped classroom in order to identify its impact on higher accounting education. The research is a bibliographic article which focuses particularly on its application. The findings show that the flipped classroom with the creation of video-lectures helps to better understand basic accounting concepts, while at the same time providing students with the opportunity to review the video-lectures before the course. The role of accounting professors in this particular teaching approach is encouraging. Also, the professors have the role of the pedagogue who deals with the redesign of the courses, in order to largely cover the modern needs of the students. Interactive e-activities before and after class, for the most part, correlate with Bloom's Taxonomy, aiming to improve the time management, overall educational experience and attitudes of accounting students. The results as a whole recommend the flipped classroom as a modern pedagogical approach that promotes active student participation, high learning outcomes and student satisfaction, even in large audiences.<p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0972/a.php" alt="Hit counter" /></p>